IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH VATAP No.84 of 2010 (O&M)

Reserved on: 07.01.2025 Pronounced on: January 28, 2025 Shree Shiva Steels ......Appellant Vs.

The State of Punjab and another ......Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Ms. Aakriti, Advocate for Mr. Sandeep Goyal, Advocate for the appellant.

Mr. Saurabh Kapoor, Additional Advocate General, Punjab.

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S UDEEPTI SHARMA J.

The present appeal under Section 68(2) of the Punjab Value Added Tax Act, 2005 (hereinafter referred to as ‘the Act’) is preferred against the order dated 30.07.2010 passed by Ld. VAT Tribunal, Punjab, whereby the penalty order dated 27.08.2009 passed by Assistant Excise and Commissioner (Mobile Wing), Bathinda to the tune of Rs.2,12,310/- under Section 51(7) (c) of the Punjab VAT Act, 2005, is upheld.

2. The following questions of law have been claimed in the present appeal:-

(i) Whether on facts and circumstances of the case, the Ld. Tribunal was justified in upholding the penalty imposed by AETC?

(ii) Whether the appellant could have attempted to evade the tax under the Punjab VAT Act by not submitting the bills at ICC despite the fa